https://www.taxtmi.com/caselaws?id=159193 Under the Orissa Sales Tax Act, 1947, the scheme for works contracts was treated as materially similar to the framework earlier considered by the Supreme Court in works contractor cases. The specific turnover provision and non obstante clause did not, by themselves, create an entitlement for a works contractor to have materials intended for execution of the contract included in the registration certificate or to obtain declaration forms in forms XXXIV, C and F. Because the Act did not specifically confer that benefit, the claimed relief was rejected. en-us Thu, 02 Apr 1998 00:00:00 +0530 Mon, 18 Nov 2013 12:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159193 Under the Orissa Sales Tax Act, 1947, the scheme for works contracts was treated as materially similar to the framework earlier considered by the Supreme Court in works contractor cases. The specific turnover provision and non obstante clause did not, by themselves, create an entitlement for a works contractor to have materials intended for execution of the contract included in the registration certificate or to obtain declaration forms in forms XXXIV, C and F. Because the Act did not specifically confer that benefit, the claimed relief was rejected. Case-Laws VAT and Sales Tax Thu, 02 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159193